Oslund Company manufactures only one product and uses a stan…
Oslund Company manufactures only one product and uses a standard cost system. During the past month, the following variances were observed: Direct labor rate variance $ 32,000 favorable Direct labor efficiency variance 52,000 unfavorable Variable overhead efficiency variance 25,000 unfavorable Standard direct labor hours (DLH) per unit of output 5 Oslund applies variable overhead using a standard rate of $20 per standard DLH allowed. During the month, Oslund used 20% more DLHs than the total standard hours allowed for the units manufactured. What were the total standard DLHs for the units manufactured by Oslund Company during the past month?